GroundRules
ORS 316.029: Disallowance of subtraction for amounts included in calculation of net operating loss.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 316 — Personal Income Tax
Notwithstanding ORS 316.739, a subtraction from federal taxable income is not allowed for amounts included in the calculation of an Oregon net operating loss under ORS 316.028.
Collected 2026-09-03T23:50:13Z. Source file · JSON